- if @financial_year && Account.french_accounting_system?
  :ruby
    # get accoutancy ratio in financial_year.sum_entry_items_with_mandatory_line(:ratio, :products)
    # operating_margin_on_turnover = ( operating_margin / turnover_value) * 100

    series = []
    data = []

    net_production_sales = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :net_production_sales)
    data << {name: :product_value.tl(financial_year: @financial_year.name) , y: net_production_sales.to_s.to_f, color: :green}

    production_purchases = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :production_purchases)
    data << {name: :charge_value.tl , y: - production_purchases.to_s.to_f, color: :red}

    data << {name: :added_value.tl, isIntermediateSum: true}

    subsidies = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :subsidies)
    data << {name: :subsidies.tl , y: subsidies.to_s.to_f, color: :green}

    taxes_and_wages = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :taxes_and_wages)
    data << {name: :taxes_and_wages.tl , y: - taxes_and_wages.to_s.to_f, color: :red}

    # operating_margin = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :operating_margin)
    # data << {name: :operating_margin.tl, y: operating_margin.to_s.to_f, color: :blue}


    #data << [:operating_margin.l , operating_margin]
    raw_income = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :raw_income)
    #data << [:raw_income.l , raw_income]
    raw_income_before_taxe = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :raw_income_before_taxe)
    net_income = @financial_year.sum_entry_items_with_mandatory_line(:ratio, :net_income)

    series << { data: data }

  = waterfall_highcharts(series, title: {text: :profit_and_loss.tl}, x_axis: { type: 'category'}, y_axis: {title: {text: 'EUR'}}, legend: { enabled: false }, tooltip: {point_format: '<b>{point.y:,.2f}</b>'})
- else
  = no_data
